{"data":{"id":"us-tn/tenn.-code-ann.-48-249-1003","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 48-249-1003","heading":"LLC tax classification","body":"For purposes of all state and local Tennessee taxes, a domestic or foreign LLC shall be treated as a partnership or an association taxable as a corporation, as such classification is determined for federal income tax purposes. The members, and any other equity owners of a foreign LLC treated as a partnership, are subject to all state and local Tennessee taxes, in the same manner and extent as partners in a foreign partnership. The members and holders of financial rights of a domestic LLC are subject to all state and local Tennessee taxes, in the same manner and extent as partners in a domestic partnership.","path":["TN Code","Title 48","Chapter 249"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"621115ab965d5359f99377535e71c33e5de4c0ec808f11f570e9a859cf60af1b","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-48-249-1002","next":"us-tn/tenn.-code-ann.-48-249-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}